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Policies & Disclosures

AbbVie is committed to being fully transparent and compliant with our policies and disclosures.

Our Policies

Funding Disclosure

At AbbVie, we’re passionate about combining advanced science with a deep knowledge of the patient experience and health care system to help people live better, more productive lives. We support and collaborate with stakeholders to advance patient care, gain insights into unmet needs and progress the development of new medicines. 

Our interactions are guided by openness and transparency to ensure public trust and confidence and we support disclosure of these relationships to demonstrate their integrity.

In line with this commitment and in accordance with the Association of the British Pharmaceutical Industry (ABPI) Code of Practice, AbbVie’s* disclosure of payments to Healthcare Professionals (HCPs); Healthcare Organisations (HCOs); Patient Organisations and members of the public are published below.

*AbbVie’s acquisition of Allergan completed in 2020. Prior to 1st April 2022, Allergan and AbbVie maintained separate reporting mechanisms for transfers of value.  Allergan transfers of value from 1st April 2022 have been included in the 2022 AbbVie disclosure. Allergan transfers of value to patient organisations (2020-2022) can be found here.

Patient organisation funding (2020-2022):

January 2022 – December 2022 (Patient Organisations)

January 2021 - December 2021 (Patient Organisations)

January 2020 - December 2020 (Patient Organisations)

HCP/ Healthcare organisation funding:

In February 2023, as part of our internal pre-disclosure process, AbbVie wrote to each HCP to review and validate transfers of value ahead of our submission to the ABPI. In alignment with ABPI guidance, AbbVie has published its 2022 data here.

If you are an HCP and have an enquiry related to the transparency initiative, please send an email to [email protected].

Members of the public funding:

The ABPI now requires transfers of value made to members of the public, such as patients and journalists, to be disclosed annually in aggregate. AbbVie’s 2022 transfers to members of the public can be found in the link below.

January 2022 – December 2022 (Members of the public) 


UK-ABBV-230266 |  June 2023

Modern Slavery Act Statement

AbbVie Ltd - Modern Slavery Act Transparency Statement

Signed PDF version of the statements from year ending December 2023 can be found here.

UK Tax Strategy Statement


To comply with the UK requirements under paragraph 19(2), schedule 19 of the Finance Act 2016, thistax policy statement has been prepared for AbbVie Ltd and its subsidiary (AbbVie Australasia Holdings Limited). The principles outlined in this statement also apply to the other companies in the AbbVieGroup which are either incorporated or established in the UK and were registered for UK corporateincome tax during 2023 consistent with paragraph 22(2), schedule 19 of the Finance Act 2016. A list of the relevant entities covered by this strategy is set out in Annex 1.

Our approach to taxes

AbbVie is a global biopharmaceutical company formed in 2013 following separation from Abbott Laboratories and materially enhanced following the acquisition of the Allergan Group in 2020. We employ approximately 47,000 people worldwide and deliver medicines to patients in more than 175 countries. Our mission is to develop and market advanced therapies that address some of the world’s most complex and serious diseases. AbbVie’s financial performance, including management of tax expense and risk, enables that mission. We are committed to achieving our goals while operating responsibly and delivering meaningful contributions to the communities where we live and work.

Our business activities around the world incur a substantial amount and variety of business taxes. We pay corporate income taxes, customs duties, excise taxes, stamp duties, property taxes, sales and use taxes, value added taxes, employment and other business taxes at the relevant levels in all jurisdictions where applicable. The taxes we pay represent a significant contribution to the communities in which we operate.

Tax governance

Our tax function is led by the Vice President (“VP”) of Tax & Treasury, who reports directly to the Chief Financial Officer(“CFO”). The VP and CFO periodically report to the audit committee of the Board of Directors. AbbVie’s approach to the management of tax risk is grounded in proactively monitoring and complying with the relevant tax laws and regulations in the jurisdictions in which AbbVie operates in order to ensure that the correct amount of taxes are identified and paid at the correct time. Our business tax processes are subject to internal controls, AbbVie’s Global Code of Business Conduct and external audit review. 

Tax function

Our tax function supports the business needs of the company. Thus, business transactions and activities circumscribe our approach to taxes. We ensure that the tax positions taken are consistent with the letter and spirit of the relevant tax laws in all affected jurisdictions and aligned with the economic substance of the business transactions to which they relate. To address patient needs around the world, AbbVie’s operating business requires a robust global supply chain. That supply chain necessitates structures, contracts and transactions among AbbVie’s affiliated companies. Those intercompany relationships must satisfy local and international tax requirements, which are not always clear or consistent. We manage that complexity by conducting rigorous analyses, often supported by external opinions, to ensure compliance with relevant tax laws. AbbVie does not artificially shift profits to tax haven jurisdictions. AbbVie adheres to the arm’s-length principle in its intercompany dealings, consistent with OECD guidelines and local tax laws. 

Level of tax risk we are prepared to accept

While we do not have a prescriptive level of risk, we aim to minimize the risk as far as possible. Tax risks can arise for a number of reasons, including gaps or ambiguities in local tax laws, difficulties in interpreting those laws of the specific context of a transaction, or disagreements among tax authorities as to their respective rights to tax the profits associated with a particular transaction. We mitigate those risks in three principal ways. First, our tax processes, policies and governance function aim to ensure compliance with tax laws in the jurisdictions in which we operate. Second, when we identify a gap or ambiguity in determining the correct application of local tax laws to the specific situation, we seek advice from external advisors to ensure that any tax positions taken are well supported. Finally, we engage with tax authorities to ensure that they have timely access to any information needed to evaluate our tax positions and rationales.

Approach to interacting with tax authorities

We are committed to creating and maintaining open and positive relationships with governments and tax authorities worldwide. We seek to identify and resolve any disagreements in a collaborative and proactive manner, including via participation in continuous compliance / monitoring programmes and advance pricing agreements, where available and appropriate. The programmes provide certainty for both AbbVie and tax authorities over the tax treatment of AbbVie’s business.  

For a PDF copy of this tax strategy please click here.

Annex 1: This tax strategy applies to the following entities: 

  • AbbVie Ltd  
  • AbbVie Australasia Holdings Limited  
  • AbbVie UK Holdco Limited  
  • AbbVie Biotherapeutics Limited   
  • AbbVie Investments Limited  
  • AbbVie Trustee Company Limited  
  • Allergan Holdco UK Limited  
  • Akarna Therapeutics Limited  
  • Pharmax Holding Limited  
  • LifeCell EMEA Limited  
  • Zeltiq Limited  
  • Allergan Holdings Limited  
  • Allergan Limited  
  • DJS Antibodies Ltd  

Global ethics & compliance policies

A comprehensive listing of all AbbVie policies on transparent and ethical business conduct can be found on our Global website here

Joint and Collaborative Working

Abertawe Bro Morgannwg University Health Board and AbbVie Ltd joint working executive summary can be found here.

The British Dermatology Nursing Group and AbbVie Ltd collaborative working executive summary can be found here. An outcome summary of this project can be found here.

University Hospital Birmingham NHS Foundation Trust and AbbVie Ltd collaborative working executive summary can be found here.

AbbVie and The Northern Alliance NHS Foundation Trust and AbbVie Ltd collaborative working executive summary can be found here.

University Hospitals Coventry and Warwickshire NHS Trust and AbbVie Ltd collaborative working executive summary can be found here.

Belfast Health and Social Care Trust and AbbVie Ltd collaborative working executive summary can be found here.

Gender Pay Gap Reporting

Click here for further information about AbbVie’s 2023 Gender Pay Gap data.

AbbVie Ltd.'s Board of Directors S.172 Statement

A Signed PDF version of the S172 Financial statement from year ending December 2021 can be found here.

April 2023